Mihir Samantray, Cuttack V. Income Tax Officer, Kendrapada Ward, Kendapada

ITA 169/CTK/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6604 (ITAT-CUTTACK)
• Duration Of Justice: 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 12-08-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K K BAL
• Keywords: Set aside
• Section: 13; 147

Judgement Text

P A G E 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK SMC BENCH, CUTTACK BEFORE SHRI CHANDRA MOHAN GARG , JUDICIAL MEMBER ITA NO S . 169 TO 171 /CTK/20 20 ASSESSMENT YEA R S : 2010 - 2011 TO 2012 - 13 MIHIR SAMANTRAY, PLOT NO.F/587 & 588, CDA, S ECTOR - 6, CUTTACK - 14. VS. ITO, KENDRA PARA WARD, KENDRAPARA PAN/GIR NO. CETPS 9529 D (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI K.K.BAL , AR REVENUE BY : SHRI SUBHENDU DUTTA, DR DATE OF HEARING : 16 / 0 9 / 20 20 DATE OF PRONOUNCEMENT : 1 6 / 0 9 /20 20 O R D E R TH ESE ARE APPEAL S FILED BY THE ASSESSEE AGAINST THE SEPARATE ORDER S OF THE CIT(A) , CUTTACK ALL DATED 24.2.2020 FOR THE ASSESSMENT YEAR S 2010 - 11 TO 2012 - 13, RESPECTIVELY. 2. ALTHOUGH IN ALL THE SE APPEALS, VARIOUS GROUNDS COMMON TO ALL APPEALS HAVE BEEN RAISED, BUT THE EFFECTIVE ISSUE AGITATED IS THAT THE LD CIT(A) HAS DISM ISSED THE APPEALS FOR WANT OF PROSECUTION WITHOUT PASSING A S PEAKING ORDER. 3. AT THE OUTSET, LD A.R. OF THE ASSESSEE , REITERATING THE CONTENTIO NS RAISED IN THE GROUNDS OF APPEAL IN ALL THESE APPEALS, SUBMITTED THAT THE LD CIT(A) HAS PASSED THE EXPARTE ORDER WITHOUT AFFORDING REASONABLE ITA NO S . 169 TO 171 /CTK/20 20 ASSESSMENT YEAR S : 2010 - 2011 TO 2012 - 13 P A G E 2 | 3 OPPORTUNITY OF HEARING TO THE ASSESSEE AND ALSO ERRED IN NOT PASSING A SPEAKING ORDER. HE, THEREFORE, PRAYED THAT THE APPEALS MAY BE RESTORED TO THE FILE OF THE CIT(A) FOR PASSING ORDER AFRESH AFTER ALLOWING OPPORTUNITY OF HEARING TO THE ASSESSEE. 4. IN REPLY, LD DR SUBMITTED THAT THE ASSESSEE HAS FAILED TO PUT IN APPEARANCE BEFORE THE AS SESSING OFFICER, THEREFORE, THE ASSESSMENT ORDER WAS PASSED U/S.144 R.W.S 147 OF THE ACT. HENCE, IN ORDER TO AVOID THE MULTIPLICITY OF PROCEEDINGS, THE MATTER MAY B E RESTORED TO THE FILE OF THE ASSESSING OFFICER TO PASS ASSESSMENT ORDER DENOVO. 5. HAVING HEARD THE RIVAL SUBMISSION S AND PERUSING THE ORDERS OF LOWER AUTHORITIES, I OBSERVE THAT THE LD CIT(A) HAS GIVEN SEVERAL OPPORTUNIT IES TO THE ASSESSEE, AS IS EVIDENT FROM THE IMPUGNED ORDERS. HOWEV ER, HE HAS DISM ISSED THE APPEALS FOR WANT OF PROSECUTION WITHOUT PASSING A SPEAKING ORDER. I ALSO OBSE RVE THAT DUE TO NON - APPE ARANCE FROM THE SIDE OF THE ASSESSEE, THE ASSESSING OFFICER HAS ALSO PASSED ORDER EXPARTE U/S.144/147 OF THE ACT TO THE BEST OF HIS JUDGEMENT . IN VIEW OF FOREGOING REASONS, AND TO AVOID MULTIPLICITY OF PROCEEDINGS , I SET ASIDE THE ORDERS OF LOWER AUTHORITIES AND REMIT THE APPEALS B ACK TO THE FILE OF THE ASSESSING OFFICER TO PASS A DENOVO ASSESSMENT ORDER AFTER ALLOWING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. T HE ASSESSEE IS ALSO DIRECTED TO CO - OPERATE WITH THE ASSESSING OFFICER FOR A FRESH ASSESSMENT ORDERS IN ALL THESE ASSESSMENT YEARS. WITH THESE DIRECTIONS, THE AP PEALS ARE RESTORED TO THE FILE OF THE AO . ITA NO S . 169 TO 171 /CTK/20 20 ASSESSMENT YEAR S : 2010 - 2011 TO 2012 - 13 P A G E 3 | 3 6. IN THE RESULT, APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 16 / 0 9 /20 20 . S D/ - ( CHANDRA MOHAN GARG) JUDICIAL MEMBER CUTTACK; DATED 16 / 9 /20 20 B.K.PARIDA, SPS (OS) COPY OF THE ORDER FORWARDED TO : BY ORDER SR . PVT. S ECRETARY ITAT, CUTTACK 1. THE APPELLANT : MIHIR SAMANTRAY, PLOT NO.F/587 & 588, CDA, S ECTOR - 6, CUTTACK - 14. 2. THE RESPONDENT. ITO, KENDRA PARA WARD, KENDRAPARA 3. THE CIT(A) - , CUTTACK 4. PR.CIT - , CUTTACK 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//